Andorra
8.2/10
21th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Andorra, ahead by 0.3 FiScore point.
| Tax | Andorra | Palau | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 10% | 4% | +6.0 points |
| Personal income tax top bracket | 0% to 10% | 9.3% to 19.6% | −9.6 points |
| VAT standard rate | 4.5% | 7.5% | −3.0 points |
Andorra
n/a
Palau
| Gross revenue tax base: receipts, not profit | 4% |